{"id":3284,"date":"2020-01-17T11:02:02","date_gmt":"2020-01-17T11:02:02","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?p=3284"},"modified":"2023-08-04T14:39:33","modified_gmt":"2023-08-04T14:39:33","slug":"consolidated-accounting-of-jointly-controlled-businesses-according-to-international-financial-reporting-standard-ifrs","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/consolidated-accounting-of-jointly-controlled-businesses-according-to-international-financial-reporting-standard-ifrs\/","title":{"rendered":"Consolidated accounting of jointly controlled businesses according to International Financial Reporting Standard (IFRS)"},"content":{"rendered":"<p><span style=\"color: #000000;\">Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, nghi\u1ec7p v\u1ee5 t\u00e1i c\u1ea5u tr\u00fac v\u00e0 mua b\u00e1n s\u00e1p nh\u1eadp doanh nghi\u1ec7p l\u00e0 nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u1ed5 bi\u1ebfn c\u1ee7a c\u00e1c doanh nghi\u1ec7p. M\u1ed9t c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n t\u00e1i c\u1ea5u tr\u00fac v\u00e0 mua b\u00e1n s\u00e1p nh\u1eadp doanh nghi\u1ec7p l\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh cho c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ed3ng ki\u1ec3m ki\u1ec3m so\u00e1t, l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chung ch\u1ee7 s\u1edf h\u1eefu tr\u01b0\u1edbc v\u00e0 sau giao d\u1ecbch h\u1ee3p nh\u1ea5t. Nghi\u1ec7p v\u1ee5 h\u1ee3p nh\u1ea5t kinh doanh n\u00e0y t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ed5 bi\u1ebfn trong th\u1ef1c t\u1ebf, tuy nhi\u00ean h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh cho lo\u1ea1i h\u00ecnh giao d\u1ecbch n\u00e0y l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong ph\u1ea1m vi IFRS s\u1ed1 3 \u2013 H\u1ee3p nh\u1ea5t kinh doanh ban h\u00e0nh b\u1edfi H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (\u201cIASB\u201d). Trong n\u1ed9i dung b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i \u0111\u01b0a ra quan \u0111i\u1ec3m k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t cho m\u1ee5c \u0111\u00edch tham kh\u1ea3o v\u00e0\u00a0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"color: #000000;\">Nh\u01b0 ch\u00fang ta \u0111\u00e3 bi\u1ebft, c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ee3p nh\u1ea5t kinh doanh c\u01a1 b\u1ea3n ph\u1ea7n l\u1edbn \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo IFRS 3 \u2013 H\u1ee3p nh\u1ea5t kinh doanh. Tuy nhi\u00ean, khi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t, l\u00e0 c\u00e1c giao d\u1ecbch kh\u00f4ng n\u1eb1m trong ph\u1ea1m vi c\u1ee7a IFRS 3 v\u00e0 kh\u00f4ng c\u00f3 c\u00e1c h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n c\u1ee5 th\u1ebf trong c\u00e1c IFRS kh\u00e1c, Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i v\u1eadn d\u1ee5ng c\u00e1c x\u00e9t \u0111o\u00e1n k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin \u0111\u00e1ng tin c\u1eady ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf s\u1ed1 8 (\u201cIAS 8\u201d) \u2013 Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 sai s\u00f3t k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"color: #000000;\">Theo quan \u0111i\u1ec3m c\u1ee7a ch\u00fang t\u00f4i, Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t giao d\u1ecbch, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 tr\u1ecb ban \u0111\u1ea7u; ho\u1eb7c<\/span><\/li>\n<li><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p mua theo IFRS 3<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Trong t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p, Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n duy nh\u1ea5t nh\u1eb1m \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 tr\u1ecb ban \u0111\u1ea7u<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 tr\u1ecb ban \u0111\u1ea7u quy \u0111\u1ecbnh nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb mua theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ee3p nh\u1ea5t kinh doanh. Ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9, vi\u1ec7c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u00eau tr\u00ean c\u00f3 th\u1ec3 c\u00f3 kh\u00e1c bi\u1ec7t, tuy nhi\u00ean nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chung \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb mua \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch thay v\u00ec ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd;<\/span><\/li>\n<li><span style=\"color: #000000;\">Kh\u00f4ng ghi nh\u1eadn l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Th\u00f4ng tin so s\u00e1nh c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u1ea1i v\u1edbi gi\u1ea3 \u0111\u1ecbnh vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i k\u1ef3 k\u1ebf to\u00e1n so s\u00e1nh s\u1edbm nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Ch\u00fang t\u00f4i l\u01b0u \u00fd vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u00eau tr\u00ean ch\u1ec9 cho m\u1ee5c \u0111\u00edch tham kh\u1ea3o. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u00eau tr\u00ean v\u1edbi m\u1ed9t s\u1ed1 v\u1eadn d\u1ee5ng kh\u00e1c bi\u1ec7t, c\u0169ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u00e0 \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf, nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ch\u1ec9 tr\u00ecnh b\u00e0y l\u1ea1i th\u00f4ng tin so s\u00e1nh cho s\u1ed1 cu\u1ed1i k\u1ef3 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n so s\u00e1nh s\u1edbm nh\u1ea5t v\u00e0 ng\u00e0y h\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb;<\/span><\/li>\n<li><span style=\"color: #000000;\">Ch\u1ec9 h\u1ee3p nh\u1ea5t k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb mua t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p nh\u1ea5t kinh doanh; v\u00e0<\/span><\/li>\n<li><span style=\"color: #000000;\">S\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb ghi s\u1ed5 s\u00e1ch t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a b\u00ean b\u1ecb mua tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a b\u00ean ki\u1ec3m so\u00e1t (n\u1ebfu \u00e1p d\u1ee5ng) thay v\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a b\u00ean b\u1ecb mua.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p mua theo IFRS 3<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">M\u1eb7c d\u00f9 IFRS kh\u00f4ng h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho nghi\u1ec7p v\u1ee5 h\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t, Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo IFRS 3 cho c\u00e1c giao d\u1ecbch n\u00e0y. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo IFRS 3, bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u201cB\u00ean mua cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n\u201d v\u00ec trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p B\u00ean mua theo k\u1ebf to\u00e1n c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i ph\u1ea3i l\u00e0 b\u00ean mua theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Theo th\u00f4ng l\u1ec7 chung, m\u1ed9t \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc khi tham gia h\u1ee3p nh\u1ea5t kinh doanh c\u00f3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n ho\u1eb7c doanh thu l\u1edbn h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean mua theo k\u1ebf to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p b\u00ean mua theo k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean mua theo quy \u0111inh ph\u00e1p lu\u1eadt, Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u201cH\u1ee3p nh\u1ea5t kinh doanh ng\u01b0\u1ee3c\u201d theo quy \u0111\u1ecbnh c\u1ee7a IFRS (IFRS 3.B18-B27).<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c b\u01b0\u1edbc ch\u00ednh trong k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p mua nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh<\/span><\/li>\n<li><span style=\"color: #000000;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh b\u00ean mua<\/span><\/li>\n<li><span style=\"color: #000000;\">B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh ng\u00e0y mua c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/li>\n<li><span style=\"color: #000000;\">B\u01b0\u1edbc 4: Ghi nh\u1eadn v\u00e0 \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mua v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, n\u1ebfu \u00e1p d\u1ee5ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">B\u01b0\u1edbc 5: Ghi nh\u1eadn v\u00e0 \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t, n\u1ebfu c\u00f3<\/span><\/li>\n<li><span style=\"color: #000000;\">B\u01b0\u1edbc 6: X\u00e1c \u0111\u1ecbnh chi ph\u00ed mua<\/span><\/li>\n<li><span style=\"color: #000000;\">B\u01b0\u1edbc 7: Ghi nh\u1eadn v\u00e0 \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c l\u00e3i t\u1eeb giao d\u1ecbch mua<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Thay \u0111\u1ed5i h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n trong t\u01b0\u01a1ng lai<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t cho m\u1ee5c \u0111\u00edch tham kh\u1ea3o. Hi\u1ec7n t\u1ea1i IASB \u0111ang tri\u1ec3n khai m\u1ed9t d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u v\u1ec1 k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t v\u00e0 h\u01b0\u1edbng t\u1edbi ban h\u00e0nh m\u1ed9t h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t, nh\u1eb1m tr\u00e1nh vi\u1ec7c v\u1eadn d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c bi\u1ec7t c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<div><\/div>\n<div style=\"text-align: right;\"><span style=\"color: #000000;\"><b>Tr\u00edch ngu\u1ed3n:<\/b>\u00a0www.grantthornton.com.vn<\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, nghi\u1ec7p v\u1ee5 t\u00e1i c\u1ea5u tr\u00fac v\u00e0 mua b\u00e1n s\u00e1p nh\u1eadp doanh nghi\u1ec7p l\u00e0 nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u1ed5 bi\u1ebfn c\u1ee7a c\u00e1c doanh nghi\u1ec7p. M\u1ed9t c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n t\u00e1i c\u1ea5u tr\u00fac v\u00e0 mua b\u00e1n s\u00e1p nh\u1eadp doanh nghi\u1ec7p l\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n<\/p>","protected":false},"author":1,"featured_media":2302,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[85],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3284"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=3284"}],"version-history":[{"count":1,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3284\/revisions"}],"predecessor-version":[{"id":3285,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3284\/revisions\/3285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/2302"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=3284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=3284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=3284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}